A company incurred the following costs associated with the purchase of a piece of land that it will use to re$-$build an office building:

Purchase price of the land

Cost of demolition of old building on the land

Sale of salvaged parts from demolition of the old building

Fences built on land

Parking Lot and driveway

$\backslash$table$[[$$$,],[$$$,400,000],[$$$,30,000],[$$$,20,000],[$$$,1,500],[$$$,7,500]]$

What amount should be included in the Land account?

$$459,000$

$$450,000$

$$9,000$

$$409,000$